The Marion County Tax Collection Department has no information regarding the sale of tax-foreclosed property.

Real Property Foreclosure

MarionCounty is required to begin foreclosure proceedings if the oldest unpaid tax year is 3 or more years delinquent. Taxes are considered delinquent on May 16th of each year. (ORS 312.010)

For example, if the 2013-14 taxes were not paid in full before May 16, 2014, they are delinquent.

On May 16, 2015, these taxes would be one year delinquent. On May 16, 2016, these taxes would be two years delinquent. On May 16, 2017, these taxes would be three years delinquent and the property would be subject to foreclosure.

Notices of Delinquent Taxes

Tax statements are mailed each October. The tax statement shows the amount of delinquent tax due as well as taxes for the current year. The year that will cause foreclosure is clearly marked.

Delinquent tax notices are mailed each June. These notices show the date that foreclosure proceedings would begin, even if that date is three years away.

Additional delinquency notices are sent by both regular mail and certified mail to owners of record of properties subject to foreclosure.

Foreclosure Process Time Line

APPROXIMATE DATE

ACTION BY COUNTY

ACTION BY TAXPAYER TO END FORECLOSURE PROCESS

June

Delinquent notices are sent indicating the date that proceedings are to begin.

Payment of delinquent tax and interest for the year(s) causing foreclosure.

July/August

Letters are sent by regular and certified mail to owners of property subject to foreclosure. Lien holders of such properties may ask to be notified as well.

Payment of delinquent tax and interest for the year(s) causing foreclosure. Payment by cash or cashier's check is required from this point forward.

early August

Foreclosure list is prepared and submitted for publication in a newspaper of general circulation in the county.

Payment of delinquent tax and interest for the year(s) causing foreclosure.